Tablas decenales vigentes en 2014 |
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TARIFA PARA EL CÁLCULO DEL IMPUESTO DECENAL DEL ARTÍCULO 96 LISR |
Límite inferior $ |
Límite superior $ |
Cuota fija $ |
Por ciento para aplicarse sobre el excedente del límite inferior % |
0.01 |
163.20 |
0.00 |
1.92 |
163.21 |
1,385.00 |
3.10 |
6.40 |
1,385.01 |
2,434.00 |
81.30 |
10.88 |
2,434.01 |
2,829.40 |
195.50 |
16.00 |
2,829.41 |
3,387.60 |
258.70 |
17.92 |
3,387.61 |
6,832.30 |
358.80 |
21.36 |
6,832.31 |
10,768.70 |
1,094.50 |
23.52 |
10,768.71 |
20,559.20 |
2,020.40 |
30.00 |
20,559.21 |
27,412.30 |
4,957.50 |
32.00 |
27,412.31 |
82,236.80 |
7,150.50 |
34.00 |
82,236.81 |
En adelante |
25,790.00 |
35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 3 del rubro B. |
Monto de ingresos que sirven de base para calcular el impuesto |
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Para ingresos de $ |
Hasta ingresos de $ |
Cantidad de subsidio para el empleo decenal $ |
0.01 |
581.90 |
133.90 |
581.91 |
872.80 |
133.80 |
872.81 |
1,142.40 |
133.80 |
1,142.41 |
1,163.80 |
129.20 |
1,163.81 |
1,462.50 |
125.80 |
1,462.51 |
1,551.70 |
116.50 |
1,551.71 |
1,755.10 |
106.90 |
1,755.11 |
2,047.60 |
96.90 |
2,047.61 |
2,340.10 |
83.40 |
2,340.11 |
2,428.40 |
71.60 |
2,428.41 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 3 del rubro B. |
Límite inferior 1 $ |
Límite inferior 2 $ |
Límite superior $ |
Cuota fija $ |
Por ciento para aplicarse sobre el excedente del límite inferior 1 % |
Subsidio para el empleo decenal $ |
0.01 |
0.01 |
163.20 |
0.00 |
1.92 |
133.90 |
163.21 |
163.21 |
581.90 |
3.10 |
6.40 |
133.90 |
163.21 |
581.91 |
872.80 |
3.10 |
6.40 |
133.80 |
163.21 |
872.81 |
1,142.40 |
3.10 |
6.40 |
133.80 |
163.21 |
1,142.41 |
1,163.80 |
3.10 |
6.40 |
129.20 |
163.21 |
1,163.81 |
1,385.00 |
3.10 |
6.40 |
125.80 |
1,385.01 |
1,385.01 |
1,462.50 |
81.30 |
10.88 |
125.80 |
1,385.01 |
1,462.51 |
1,551.70 |
81.30 |
10.88 |
116.50 |
1,385.01 |
1,551.71 |
1,755.10 |
81.30 |
10.88 |
106.90 |
1,385.01 |
1,755.11 |
2,047.60 |
81.30 |
10.88 |
96.90 |
1,385.01 |
2,047.61 |
2,340.10 |
81.30 |
10.88 |
83.40 |
1,385.01 |
2,340.11 |
2,428.40 |
81.30 |
10.88 |
71.60 |
1,385.01 |
2,428.41 |
2,434.00 |
81.30 |
10.88 |
0.00 |
2,434.01 |
2,434.01 |
2,829.40 |
195.50 |
16.00 |
0.00 |
2,829.41 |
2,829.41 |
3,387.60 |
258.70 |
17.92 |
0.00 |
3,387.61 |
3,387.61 |
6,832.30 |
358.80 |
21.36 |
0.00 |
6,832.31 |
6,832.31 |
10,768.70 |
1,094.50 |
23.52 |
0.00 |
10,768.71 |
10,768.71 |
20,559.20 |
2,020.40 |
30.00 |
0.00 |
20,559.21 |
20,559.21 |
27,412.30 |
4,957.50 |
32.00 |
0.00 |
27,412.31 |
27,412.31 |
82,236.80 |
7,150.50 |
34.00 |
0.00 |
82,236.81 |
82,236.81 |
En adelante |
25,790.90 |
35.00 |
0.00 |
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